First Class, Inc., expects to sell 28,000 pool cues for $14 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is $0.82 per pool cue. The following inventory levels apply to 2019: Beginning inventory Ending inventory Direct materials 26,000 units 26,000 units Work-in-process inventory units O units Finished goods inventory 1,300 units 2,800 units How many pool cues need to be produced in 2019? Select one: a. 29,500 cues b. 30,800 cues c. 29,300 cues d. 26,500 cues